https://www.taxtmi.com/caselaws?id=160877 Contemporaneous contract terms, correspondence and allocation letters showed that the goods were required in specified sizes, varieties and quantities for delivery at named destinations, and that movement from Hyderabad to branch offices occurred pursuant to pre-existing orders. Applying section 3(a) of the Central Sales Tax Act, 1956, the Court held that where movement of goods is occasioned by the contract of sale or incidental to it, the transaction is an inter-State sale even if delivery is routed through branch depots. The assessee's forecast or market-survey theory was rejected on the facts, and the Tribunal's finding that the turnover was inter-State sales rather than branch transfers was upheld. en-us Fri, 21 Jun 2002 00:00:00 +0530 Thu, 26 Dec 2013 11:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160877 Contemporaneous contract terms, correspondence and allocation letters showed that the goods were required in specified sizes, varieties and quantities for delivery at named destinations, and that movement from Hyderabad to branch offices occurred pursuant to pre-existing orders. Applying section 3(a) of the Central Sales Tax Act, 1956, the Court held that where movement of goods is occasioned by the contract of sale or incidental to it, the transaction is an inter-State sale even if delivery is routed through branch depots. The assessee's forecast or market-survey theory was rejected on the facts, and the Tribunal's finding that the turnover was inter-State sales rather than branch transfers was upheld. Case-Laws VAT and Sales Tax Fri, 21 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160877